International evidence on the matching between revenues and expenses

W He, Y Shan - Contemporary Accounting Research, 2016 - Wiley Online Library
This study investigates the time‐series trend and determinants of matching between
revenues and expenses in a sample of 42 countries. We find that the decline in matching …

[PDF][PDF] Investigação sobre conservadorismo: uma análise bibliométrica

V Maia, G Azevedo, J Oliveira - … sobre conservadorismo: uma …, 2018 - repositorio.iscte-iul.pt
RESUMO O conservadorismo é definido de duas formas, ou seja, condicional e
incondicional. O condicional decorre do registo assimétrico das “boas notícias” e das “más …

Financial Analysts' Understanding of Accounting Matching and Their Earnings Forecast Accuracy

L Hou - Journal of Applied Business and Economics, 2021 - articlearchives.co
This study examines the relation between analysts' understanding of accounting matching
and their earnings forecast accuracy. By creating an innovative measure of analysts' …

[PDF][PDF] Vilma Daniela

M Maia - core.ac.uk
De acordo com LaFond e Watts (2008) e Ahmed et al.,(2002) a investigação sobre o
conservadorismo contabilístico é feita a pedido de credores, sendo esta a principal razão …

[引用][C] Measuring matching using reported revenues and expenses

S Basu, WM Cready, W Paek - 2016 - Working Paper